Moskva, Moscow, Russian Federation
The article is devoted to a retrospective analysis of the formation and development of depreciation accounting. The author focuses on the fact that the concept and economic meaning of depreciation, despite the established accounting methodology, cannot be classified as trivial. The methodology for recording this economic transaction has a multifactorial nature. The author offers his own, utilitarian version of accounting, which is consistent with the modern conditions of economic activity.
property valuation, equity, depreciation fund, depreciation reserve, depreciation, fixed assets
1. Barac S.M. Kurs dvoynoy buhgalterii. - Spb: Tipografiya M.M. Stasyulevicha, 1905.
2. Kulikova L.I. Buhgalterskaya koncepciya amortizacii: istoriya stanovleniya i razvitiya // Mezhdunarodnyy buhgalterskiy uchet. - 2015. - № 37 (379).
3. Kuter M.I., Kuznecov A.V., Mamedov R.I. Sovremennyy vzglyad na koncepcii amortizacii // Ekonomicheskiy analiz: teoriya i praktika. - 2008. - № 24 (129).
4. Marks K. Kapital: Kritika politicheskoy ekonomii / predisl. F. Engel'sa; per. I.I. Stepanova-Skvorcova // Kn. 2: Process obrascheniya kapitala. - M: Politizdat, 1978. - T. 2.
5. Mislavskaya N.A. Polenova S.N. Buhgalterskiy uchet: uchebnik dlya bakalavrov - 2-e izd., pererab i dop. - M.: Dashkov i K°, 2021.
6. Roschahovskiy A.K. Balansy akcionernyh predpriyatiy. - Spb, 1910.
7. Rudanovskiy A.P. Rukovodyaschie nachala (principy) po schetovodstvu i otchetnosti v gosudarstvennyh hozyaystvennyh ob'edineniyah. - M.: Markiz, 1924.
8. Sokolov Ya.V. Buhgalterskiy uchet ot istokov do nashih dney: uchebnoe posobie dlya vuzov. - M.: Audit, YuNITI, 1996.
9. Lasséque P. Gestion de Iʼentreprise et comptabilit. - Dalloz. 1975.
